TaxTMI 
TaxTMI 
2024 (6) TMI 1613
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....garwal, CA For the Revenue : Shri Sujit Kumar, CIT DR ORDER PER BENCH : These appeals by the Revenue are directed against the common order of the ld. CIT (Appeals)-23, New Delhi dated 29.12.2017 for the assessment years 2013-14, 2014-15 & 2015-16. 2. Since the issues are common and connected, these are being disposed of by this common order. 3. Grounds of appeal taken by the asse....
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....ted moratorium in respect of any other proceedings pending before any authority or Tribunal etc., the present appeals cannot continue. He submitted, under similar circumstances, appeal filed by the Department in case of M/s. Bhushan Energy Ltd., another group entity, has been dismissed by the Tribunal. In this context, he placed on record order dated 17.04.2023 passed in ITA No. 5429/Del/2015 and ....
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....rder passed by NCLT, the present proceedings before the Tribunal cannot continue. That being the position in law, no useful purpose is going to be served in continuing the present proceedings. Therefore, in our considered opinion, the present appeals need to be consigned to the records. 7. Our above order applies mutatis mutandis to all the assessment years in appeal. 8. In view of the afore....